Hudson Inc. Hudson Inc. has the following information available for September: Beginning Ending Raw materials $ 8,000 $ 5,000 Work-in-process 30,000 40,000 Finished goods 7,000 3,000 Raw materials purchased $ 25,000 Direct labor costs 70,000 Manufacturing overhead costs 30,000 Administrative costs 12,000 Marketing costs 6,000 Refer to the Hudson Inc. information above. Total nonmanufacturing costs for September are: and Cost of goods sold for September is:

Please explain, not just answer. Thanks.